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national innovation systems. We conclude with a broad consideration of what these may be for the varied and variably developed … business innovation capabilities found across the EU. …
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11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
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We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel …
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We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel …
Persistent link: https://www.econbiz.de/10012659100
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process of innovation production, we uncover substantial heterogeneity in the impact of business taxation for various R …
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